CLA-2-63:OT:RR:NC:N3:351
John Mulvihill
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification of furniture leg pads from China
Dear Mr. Mulvihill:
In your letter dated August 5, 2008, you requested a tariff classification ruling on behalf of your client, Innovative Engineering Group, of Gatineau, Quebec, Canada.
The submitted sample is identified as a Flexi-Felt clear furniture leg cover. The item measures approximately 1¼”H x ¾”W and is constructed of a round felt pad attached to a plastic sleeve that is intended to be fitted on the bottom of a furniture leg to protect wood floors.
Neither the textile felt pad nor the plastic sleeve imparts the essential character to this item, so it will be classified in the heading that comes last in the tariff. General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted. The competing headings are in Chapters 39 (plastic) and 63 (textile).
The applicable subheading for the furniture leg pads will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division